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§199A and Aggregation: General Rules When a Client Has More Than One Business (Nano Course) (Currently Unavailable)

Author: Greg White

CPE Credit:  0.2 hour for CPAs

In this nano course, Greg White, CPA, will cover the requirements to aggregate. We’ll also cover when aggregation helps clients and when it backfires.

Please check your State Board of Accountancy to confirm if Nano courses are accepted for CPE credit.

Publication Date: May 2019

Topics Covered

  • Requirements to aggregate
  • When aggregation helps clients and when it backfires

Learning Objectives

  • Identify circumstances where aggregation helps clients

Level
Basic

Instructional Method
Nano Learning

NASBA Field of Study
Taxes (0.2 hour)

Program Prerequisites
None

Advance Preparation
None

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